No. F.3(21)/Fin(Rev-I)/2013-14/  In exorcise of the powers conferred by Section 100A of the Delhi Value Added Tax Act.2004 (Delhi Act 3 of 2005), and to facilitate the dealer/person to submit information/return etc. online by using digital signatures, the Lt.Governor of the National Capital Territory of Delhi, hereby extends the provisions contained In the Information Technology Act, 2000 (21 of 2000), and the rules made and directions given under the Information Technology Act. 2000. including the provisions relating to digital signatures. electronic governance. attributation, acknowledgement and dispatch of electronic records secure electronic records and secure dgiital signatures and digital signature certificates, to the procedures under the Delhi Value Added Tax Act. 2004 and Delhi Value Added Tax Rules, 2005.
This notification shall come into force with effect from on the date of its publication in the Delhigazette.

By order and in the mime of the Lt, Governor
of the National Capital Territory of Delhi.(RAVINDER KUMAR)DEPUTY SECRETARY VI (FINANCE)